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Bulletin No. 2002–7 February 19, 2002

EXEMPT ORGANIZATIONS

Internal Revenue Bulletin 2002-7 · 2026-10-03 edition · updated 2026-10-04 · United States

T.D. 8978, page 500. Final regulations under section 4958 of the Code relate to excise taxes on excess benefit transactions and explain the rules and definitions contained in section 4958, such as rules for when organization managers are liable for a tax and the definitions of “applicable tax-exempt organization” and “disqualified person.”

Announcement 2002–16, page 541. A list is provided of organizations now classified as private foundations.

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▸Contents — Internal Revenue Bulletin 2002-7
Internal Revenue Bulletin 2002-7

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